Civic Intelligence

The Union League Legacy Foundation

EIN 26-1894379 • 501(c)3 • Valley Forge, PA

Profile

The legacy foundation inspires and educates league members, students, and the greater community to be engaged and responsible citizens, guided by the united states constitution and the history and values of the union league.

PO Box 67 1601 Valley Forge RdValley Forge, PA 19481

www.ullegacy.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

18th percentile

0.02x

Higher debt load relative to assets than 18% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Liabilities / Revenue

31st percentile

0.13x

Higher debt load relative to revenue than 31% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Net Margin

73rd percentile

17%

Higher net margin than 73% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Top Officer Pay

65th percentile

$334,591

Higher top officer pay than 65% of similar nonprofits.

Top officer pay equals 4.6% of source-year revenue.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Asset Growth

97th percentile

100%

Faster asset growth than 97% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Revenue Growth

75th percentile

23%

Faster revenue growth than 75% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets18th percentile

Assets

Up

$46,885,980

Up $23,422,865 (+100%) from 2023

Liabilities

Up

$976,329

Up $164,218 (+20%) from 2023

Net Assets

Up

$45,909,651

Up $23,258,647 (+103%) from 2023

Operations
Liabilities / Revenue31st percentileNet Margin73rd percentile

Revenue

Up

$7,271,584

Up $1,381,672 (+23%) from 2023

Expenses

Up

$6,012,577

Up $2,256,672 (+60%) from 2023

Net Income

Down

$1,259,007

Down $875,000 (-41%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth97th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$60M$40M$20M$0Assets 2021: $19,017,590Liabilities 2021: $598,901Net Assets 2021: $18,418,6892021Assets 2022: $19,833,544Liabilities 2022: $297,648Net Assets 2022: $19,535,8962022Assets 2023: $23,463,115Liabilities 2023: $812,111Net Assets 2023: $22,651,0042023Assets 2024: $46,885,980Liabilities 2024: $976,329Net Assets 2024: $45,909,6512024

Highlighted filing

2024

Assets$46,885,980
Liabilities$976,329
Net Assets$45,909,651
Open 2024 Filing

Operations Trend

Revenue Growth75th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$8.0M$6.0M$4.0M$2.0M$0Revenue 2021: $3,492,460Expenses 2021: $2,298,256Net Income 2021: $1,194,2042021Revenue 2022: $6,453,189Expenses 2022: $2,744,292Net Income 2022: $3,708,8972022Revenue 2023: $5,889,912Expenses 2023: $3,755,905Net Income 2023: $2,134,0072023Revenue 2024: $7,271,584Expenses 2024: $6,012,577Net Income 2024: $1,259,0072024

Highlighted filing

2024

Revenue$7,271,584
Expenses$6,012,577
Net Income$1,259,007
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$46,885,980
Liabilities
$976,329
Net assets
$45,909,651
Revenue
$7,271,584
Expenses
$6,012,577
Net income
$1,259,007
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$46.9$0.98$45.9$7.27$6.01$1.26
2023Detailed filing. Detailed filing data is available for this year.$23.5$0.81$22.7$5.89$3.76$2.13
2022Detailed filing. Detailed filing data is available for this year.$19.8$0.30$19.5$6.45$2.74$3.71
2021Detailed filing. Detailed filing data is available for this year.$19.0$0.60$18.4$3.49$2.30$1.19
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 13, 2025
Return Version
2023v6.0
Gross Receipts
$10,661,378
Mission and Program Overview

Mission

The legacy foundation inspires and educates league members, students, and the greater community to be engaged and responsible citizens, guided by the united states constitution and the history and values of the union league.

Informs and engages citizens through educational experiences grounded in american history.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$14,701,754$23,917,033▲ $9,215,279
Land, Buildings, and Equipment, Net$2,389,049$13,625,431▲ $11,236,382
Pledges and Grants Receivable$4,048,207$4,711,505▲ $663,298
Cash and Non-Interest-Bearing Accounts$2,009,284$3,065,956▲ $1,056,672
Savings and Temporary Cash Investments-$883,668-
Accounts Receivable-$206,436-
Total Assets$23,463,115$46,885,980▲ $23,422,865
Other Assets Total$314,821$475,951▲ $161,130
Liabilities
Accounts Payable and Accrued Expenses$812,111$872,810▲ $60,699
Other Liabilities$0$88,446▲ $88,446
Deferred Revenue-$15,073-
Total Liabilities$812,111$976,329▲ $164,218
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$7,624,677$26,648,197▲ $19,023,520
Net Assets With Donor Restrictions$15,026,327$19,261,454▲ $4,235,127
Total Net Assets Fund Balance$22,651,004$45,909,651▲ $23,258,647
Total Liabilities and Net Assets / Fund Balance$23,463,115$46,885,980▲ $23,422,865

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$5,802,151$1,731,875$7,534,026
Land$6,760,000-$6,760,000
Equipment$398,506$454,856$853,362
Other Land Buildings$664,774$169,222$833,996

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$15,969,919$5,409,569▲ $1,008,025$2,182,467$20,205,046
2022$13,636,706$2,950,112▲ $911,833$1,528,732$15,969,919
2021$12,835,076$2,785,364▼ $1,418,969$564,765$13,636,706
2020$9,405,833$1,280,245▲ $2,727,486$578,488$12,835,076
2019$9,217,453$473,988▲ $64,392$350,000$9,405,833
Compensation and Service Providers
Top Officer Pay65th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
John J Meko JrPresidentFT$269,269$65,322$334,591
David HarmerNational DirectorFT$270,000$16,013$286,013
Kira Foley-tuzmanExecutive Vice President & COOFT$144,212$21,464$165,676
Christyn MoranChief Advancement OfficerFT$135,400$8,124$143,524
Jason RaiaChief Learning OfficerFT$117,500$6,958$124,458

Board Members and Trustees

NameTitle
James P DuniganChair
Jordan ClementsVice Chair
Michael T PiotrowiczVice Chair
Charles Kurz IiTrustee
Christopher J ThompsonTrustee
David HardyTrustee
Diane B AllenTrustee
Diane DeshongTrustee
Edward a TurzanskiTrustee
Frank GiordanoTrustee
Gary Dorshimer MdTrustee
Gregg MelinsonTrustee
James CarllTrustee
Jeff DentonTrustee
Jim MccloughanTrustee
John J Turchi JrTrustee
Jon NehlsenTrustee
Jon SirlinTrustee
Joseph V Del RasoTrustee
Joyce SandoTrustee
Larry BrasherTrustee
Lyall SwimTrustee
Mark NasoTrustee
Marvell RuppelTrustee
Michael J PronTrustee
Monica Duvall Dilella MdTrustee
Robert M Cavalier EsqTrustee
Sally BrintonTrustee
Sandy CookTrustee
Shanna GowenTrustee
Shelby ScarbroughTrustee
Wilbert D AbeleTrustee
William P Benac SrTrustee
Stephen C TargetSecretary
Robert CiaruffoliTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
The Union League Of PhiladelphiaEvent Services, Office Space, Payroll Se140 S BROAD STREET, Philadelphia, PA 19102$1,058,084
Clemens Construction CompanyConstruction Services1435 WALNUT STREET, Philadelphia, PA 19102$992,711
Slice Communications LLCMarketing Services901 MARKET ST SUITE 3020 3RD FLOOR, Philadelphia, PA 19107$207,006
Valley Forge Catering Company INCCatering Services1601 VALLEY FORGE RD, Phoenixville, PA 19460$127,019
Elite CoachBus Charter Services1685 W MAIN STREET, Ephrata, PA 17522$122,570
Revenue and Support

Revenue Composition

Contributions and Grants
$5,868,458
Program Service Revenue
$812,122
Investment Income
$382,203
Other Revenue
$208,801
All Other Contributions
$5,729,330
Change in Net Assets
$1,259,007

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Securities Publicly Traded7$237,531Fair Market Value (FMV)
Total Noncash Contributions7$237,531-

Audited Revenue Reconciliation

Revenue per Audited Statements
$7,178,569
Revenue Not Reported on Financial Statements
$93,015
Revenue Not Reported on Form 990
$1,684,976
Total Revenue per Audited Statements
$8,863,545
Total Revenue per Form 990
$7,271,584
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$3,834,807
Salaries, Compensation, and Employee Benefits$1,781,449
Total Fundraising Expense$412,159
Grants and Similar Amounts Paid$396,321
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$685,777$65,179$87,268$838,224
Current Officers, Directors, Trustees, and Key Employees$465,933$43,746$58,572$568,251
Occupancy$410,275$37,558$49,254$497,087
Advertising$398,148$39,229$41,167$478,544
Travel$379,358$10,035$12,129$401,522
Grants to Domestic Individuals$396,321--$396,321
Payroll Taxes$293,763$27,783$37,199$358,745
Depreciation Depletion$237,337$15,398$10,883$263,618
Fees for Services Other$149,640$31,990$15,275$196,905
Other Expenses$140,088$2,996$13,404$156,488
Insurance$109,157$10,771$14,422$134,350
Office Expenses$102,169$11,695$18,717$132,581
Fees for Service Investment Mgmnt Fees-$93,015-$93,015
Fees for Services Legal$61,296$13,103$7,485$81,884
Fees for Services Accounting$32,969$7,048$4,026$44,043
All Other Expenses$60,228$47,802$-72,795$35,235
Conferences and Meetings$24,218$2,390$3,200$29,808
Interest$10,350$4,075$1,367$15,792
Pension Plan Contributions$12,422$1,175$1,573$15,170
Other Employee Benefits$867$82$110$1,059
Total Functional Expenses$5,054,010$546,408$412,159$6,012,577

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$6,012,577
Total Expenses per Audited Statements$6,011,318
Expenses per Audited Statements$5,919,562
Expenses Not Reported on Financial Statements$93,015
Expenses Not Reported on Form 990$91,756
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$277,764
Fundraising Direct Expenses$88,756
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Outing$322,520$262,520$9,806$252,714
Lincoln Day$15,244$15,244-$15,244
Total Events$337,764$277,764$88,756$189,008
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Asset Retirement Obligation$88,446
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
Yes
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 4

“Founding forward (formerly known as the union league legacy foundation) was formed through the merger of two long-standing american institutions: the union league legacy foundation and freedoms foundation at valley forge. Based on their decades-long partnership, they united around a shared goal: to ensure a future rooted in liberty.”

Form 990, Part VI, Section A, Line 6

“Founding forward was incorporated as a membership organization with the union league of philadelphia being the sole member.”

Form 990, Part VI, Section A, Line 7B

“By-law changes and proposed trustees must be approved by the sole member of the organization, which is the union league of philadelphia.”

Form 990, Part VI, Section B, Line 11B

“Management and members of the finance committee will review the 990 before it is filed.”

Form 990, Part VI, Section B, Line 12C

“Any potential conflict of interest is brought to review under the executive committee.”

Form 990, Part VI, Section B, Line 15

“Founding forward has a compensation committee comprised of the chair, treasurer, and vice chair(s) of the board. This committee is responsible for reviewing the performance and determining the compensation of the president, considering factors such as performance and the organization's financial position. Compensation for other senior management is reviewed in consultation with the president, who provides input and recommendations.”

Form 990, Part VI, Section C, Line 19

“Founding forward makes its governing documents, conflict of interest policy, and financial statements available to the general public upon request.”

Filing and Contact Details

Filer

Filer Name
Founding Forward (formerly
EIN
26-1894379
Phone
2155875596
Address
PO BOX 67 1601 VALLEY FORGE RD, VALLEY FORGE, PA 19481

Signing Officer

Name
James P Dunigan
Title
Chair
Phone
2155875596
Signed
2025-05-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
James P Dunigan
Formed
1946
Legal Domicile
Pa
Voting Board Members
35
Independent Board Members
35
Employees
17
Volunteers
1,125

Preparer

Firm
CONDON O'MEARA MCGINTY & DONNELLY LLP
Address
ONE BATTERY PARK PLAZA 7TH FL, NEW YORK, NY 10004
Preparer
Alexander Lazzaruolo
Phone
2126617777
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

“Change in funds held in trust by others 50,067. Increase in net assets due to merger 20,406,420.”

Financial Statement Notes

PART II, LINE 9:

“Included in land asset on balance sheet.”

PART III, LINE 1A:

“Art and historical objects: effective with the 2006 fiscal year, the organization expenses the purchases of its art and historical objects.”

PART III, LINE 4:

“Primarily civil war era collection - 10,000 volumes, 522 linear feet of archival material, and 3,000 objects, 365 works of art (including paintings, sculptures, prints). The collections are used for public exhibition and scholarly research, as well as to preserve and educate for future generations.”

PART V, LINE 4:

“Endowments are used for both funding overhead incurred by the operations, and to fund direct programs like scholarships, good citizen day, care of the historic collections and other programs.”

PART XI, LINE 2D - OTHER ADJUSTMENTS:

“Gross up of special event expenses 88,756. Change in funds held in trust by others 50,067.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“Gross up of special event expenses 88,756.”

Raw XML AppendixShowing 400 of 977 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt0THE UNION LEAGUE OF PHILADELPHIA
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IRS990/Desc0EDUCATION AND OUTREACH - FOUNDING FORWARD PRESENTS A NUMBER OF EDUCATIONAL PROGRAMS INCLUDING GOOD CITIZEN DAY, TOURS OF THE HISTORIC LEAGUE HOUSE, TREASURES FROM THE ARCHIVES PRESENTATIONS, EXHIBITS, SUPPORT FOR NATIONAL HISTORY DAY PHILADELPHIA, SPEAKER PROGRAMS, CIVICS EDUCATION. CIVICS EDUCATION PROGRAMS EXPANDED IN 2024. FOUNDING FORWARD BEGAN OFFERING PROGRAMS TO PRIMARY AND SECONDARY SCHOOL STUDENTS THAT FOCUS ON CIVIC RESPONSIBILITY, AMERICAN HISTORY, AND THE FOUNDING DOCUMENTS. ADDITIONAL EDUCATION PROGRAMS TARGETING TEACHERS PROVIDE HISTORY AND CIVIC CONTENT BY EXPOSING TEACHERS TO EXTRAORDINARY SCHOLARS AND THINKERS IN PROGRAMS ON THE CONSTITUTION, AMERICAN HISTORY, CHARACTER DEVELOPMENT, AND AMERICAN VALUES.
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